Payroll New Jersey, Unique Aspects of New Jersey Payroll Law and Practice

The New Jersey State Agency that oversees themedia. The information can be sent as a W4 or
collection and reporting of State income taxesequivalent by mail, fax or electronically. There is a
deducted from payroll checks is:Department of the$25.00 penalty for a late report and $500 for
Treasuryconspiracy in New Jersey.The New Jersey new
Division of Revenuehire-reporting agency can be reached at
50 Barrack St. CN 248888-624-6339, 877-654-4737, or 609-689-1900 or on
Trenton, NJ 08648-0248the web at Jersey does not allow compulsory direct
(609) 292-6400depositNew Jersey requires the following information
(800) 323-4400 (in state)on an employee's pay stub:statement of total wages
Jersey allows you to use the Federal W-4 form toand deductionsNew Jersey requires that employee be
calculate state income tax withholding or the Newpaid no less often than semimonthly; monthly for
Jersey form "NJ-W4 Employee's Withholdingexempt employees.New Jersey requires that the lag
Allowance Certificate".Not all states allow salarytime between the end of the pay period and the
reductions made under Section 125 cafeteria plans orpayment of wages to the employee not exceed ten
401(k) to be treated in the same manner as the IRSdays.New Jersey payroll law requires that involuntarily
code allows. In New Jersey cafeteria plans areterminated employees must be paid their final pay by
taxable for income tax calculation; taxable fortheir next regular payday (by mail at employee's
unemployment insurance purposes. 401(k) planrequest) and that voluntarily terminated employees
deferrals are not taxable for income taxes; taxablemust be paid their final pay by the next regular
for unemployment purposes.In New Jerseypayday or by mail if employee requests it.Deceased
supplemental wages are required to be aggregatedemployee's wages must be paid when normally due
for the state income tax withholding calculation.Youto the surviving spouse, children 18 or over, guardian
may file your New Jersey State W-2s by magneticof minor children, parents, siblings, or person paying
media if you choose to.The New Jersey Statefuneral expenses (in that order).Escheat laws in New
Unemployment Insurance Agency is:UnemploymentJersey require that unclaimed wages be paid over to
and Disability Insurancethe state after one year.The employer is further
John Fitch Plazarequired in New Jersey to keep a record of the
P.O. Box 912wages abandoned and turned over to the state for
Trenton, NJ 08646a period of 5 years.New Jersey payroll law mandates
(609) 633-6400no more than 40% (less for some workers) of
State of New Jersey taxable wage base forminimum wage may be used as a tip credit.In the
unemployment purposes is wages up toNew Jersey payroll law there is no provision covering
$24,300.00.New Jersey requires Magnetic mediarequired rest or meal periods.New Jersey statute
reporting of quarterly wage reporting if the employerrequires that wage and hour records be kept for a
has at least 100 employees that they are reportingperiod of not less than one year. These records will
that quarter.Unemployment records must be retainednormally consist of at least the information required
in New Jersey for a minimum period of five years.under FLSA.The New Jersey agency charged with
This information generally includes: name; socialenforcing Child Support Orders and laws
security number; dates of hire, rehire and termination;is:Department of Human Services
wages by period; payroll pay periods and pay dates;Division of Economic Assistance
date and circumstances of termination.The NewOffice of Child Support and Paternity Programs
Jersey State Agency charged with enforcing theState Services
state wage and hour laws is:Department of LaborBox CN 716
Division of Labor Standards and Safety EnforcementTrenton, NJ 08625
Office of Wage and Hour Compliance(877) 655-4371
225 E. State St.Jersey has the following provisions for child support
P.O. Box 389deductions:When to start Withholding? First pay
Trenton, NJ 08625-0389period ending after postmark date.
(609) 292-7860When to send Payment? Payday
minimum wage in New Jersey is $5.15 per hour.TheWhen to send Termination Notice? "Promptly"
general provision in New Jersey concerning payingMaximum Administrative Fee? $1 per payment.
overtime in a non-FLSA covered employer is one andWithholding Limits? Federal Rules under CCPA.
one half times regular rate after 40-hour week.NewPlease note that this article is not updated for
Jersey State new hire reporting requirements arechanges that can and will happen from time to
that every employer must report every new hire andtime.Charles J. Read, CPA has been in the payroll,
rehire. The employer must report the federallyaccounting and tax business for 30 years, the last
required elements of:Employee's namefifteen in private practice. Mr. Read is the author of
Employee's date of birth"How to Start a New Business".For Professional
Employee's addressPayroll services at a Budget Price go to a Paperless
Employee's social security numberPayroll Company.Go to For a full service payroll
Employer's nameservice bureau with CPA's on staff.See an excerpt of
Employers addressMr. Read's interviews from William Shatners
Employer's Federal Employer Identification Number"Heartbeat of America" television show on the
(EIN) This information must be reported within 20websites linked above.
days of the hiring or rehiring; every 15 days on mag